East Bay City Transfer Taxes: Alameda and Contra Costa County Rates
Alameda County charges a documentary transfer tax of $0.55 per $500 of value ($1.10 per $1,000), and eight of its cities add their own tax on the full value: Oakland, Berkeley, Albany, Emeryville, Piedmont, Alameda, San Leandro and Hayward, at $8.50 to $25.00 per $1,000. In Contra Costa County, Richmond and El Cerrito are the two cities that add a city tax. By local custom the seller pays the county tax and buyer and seller split the city tax, but who pays is negotiable.
The city tax is usually the bigger number. On a $1,250,000 Oakland sale the county tax is $1,375 and the city tax is $18,750.
This page sets out the Alameda County Clerk-Recorder’s current city table, the Contra Costa city rates, worked examples at three prices, the price thresholds where the tax jumps, and the Oakland and Berkeley programs that can reduce or refund part of the tax. For the statewide rules and exemptions, see our California transfer tax guide.
How East Bay transfer taxes are calculated
Two different taxes can apply to one deed. The county tax comes from Revenue and Taxation Code section 11911, as the Alameda County Clerk-Recorder quotes it: $0.55 for each $500 or fraction of $500, on transfers over $100. It excludes the value of any lien or loan that stays on the property.
The city tax works differently. The Recorder says each listed city imposes its tax on the full value, rounded up to the nearest $500 before the rate applies, so an assumed loan does not reduce it.
A property owes city tax only if it sits inside that city’s limits, which a mailing address does not prove. Unincorporated areas such as Castro Valley and San Lorenzo in Alameda County, or Kensington in Contra Costa, pay only the county tax.
The tiered cities are listed by bracket. Following the way the Recorder’s table is laid out, the examples on this page apply the bracket’s rate to the whole price, not just the part above the threshold. Escrow calculates the final figure from the recorded deed, so confirm it there before you rely on it.
Alameda County city transfer tax rates
These rates and ordinance references are copied from the Alameda County Clerk-Recorder’s real property transfer tax table, checked in October 2026. Each is per $1,000 of full value and is paid on top of the county’s $1.10.
| City | Rate per $1,000 of full value | Authority listed by the Recorder |
|---|---|---|
| Oakland | $10.00 at $300,000 and less; $15.00 from $300,001 to $2,000,000; $17.50 from $2,000,001 to $5,000,000; $25.00 at $5,000,001 and above | Ordinance No. 11628 CMS (no ordinance listed for the $25.00 tier) |
| Berkeley | $15.00 at $1,700,000 and less; $25.00 at $1,700,001 and above | Ordinance No. 6072-NS |
| Albany | $15.00, all values | Ordinance No. 2020-09 |
| Emeryville | $12.00 under $1,000,000; $15.00 from $1,000,000 to $2,000,000; $25.00 at $2,000,001 and above | Measure O |
| Piedmont | $13.00, all values | Ordinance No. 546 NS |
| Alameda | $12.00, all values | Ordinance No. 2987 AMC |
| San Leandro | $11.00, all values | Ordinance No. 2020-08 |
| Hayward | $8.50, all values | Ordinance No. 92-26 |
| Dublin, Fremont, Livermore, Newark, Pleasanton, Union City and unincorporated areas | No city tax on the Recorder’s table | County tax only |
Oakland’s tiers date from Measure X, which voters approved in November 2018. The City of Oakland says its tax was a flat 1.50% before January 2019 and has been tiered since.
Berkeley’s $25.00 rate is its base 1.5% tax plus what the city’s seismic rebate page calls the “enhanced 1% transfer tax” (Berkeley Municipal Code 7.52.040C). Thresholds can move, so check the Recorder’s table in the month you list. Our Alameda County real estate guide shows which towns fall inside each city.
Contra Costa County city transfer taxes
Contra Costa uses the same county rate, $1.10 per $1,000. Ticor Title’s 2026 California Customary Practices Guide lists two cities with their own tax:
- Richmond: 0.7% of the price from $100 to $999,999; 1.25% from $1,000,000 to $2,999,999; 2.5% from $3,000,000 to $9,999,999; and 3% at $10,000,000 and above.
- El Cerrito: $12.00 per $1,000.
Every other Contra Costa city and the unincorporated county pay only the county tax, according to the same guide. These two rates come from a title company’s summary rather than the cities’ own codes, and Ticor notes that rates are subject to change, so confirm them with the city or your escrow officer. Our Contra Costa County guide covers the rest of the county’s point-of-sale rules.
Worked examples at three prices
The table applies each city’s bracket rate to the whole price and adds the county tax. Prices are round numbers chosen for illustration.
| Location | $750,000 sale | $1,250,000 sale | $2,500,000 sale |
|---|---|---|---|
| County tax only (no city tax) | $825 | $1,375 | $2,750 |
| Oakland | $11,250 city; $12,075 total | $18,750 city; $20,125 total | $43,750 city; $46,500 total |
| Berkeley | $11,250 city; $12,075 total | $18,750 city; $20,125 total | $62,500 city; $65,250 total |
| Albany | $11,250 city; $12,075 total | $18,750 city; $20,125 total | $37,500 city; $40,250 total |
| Emeryville | $9,000 city; $9,825 total | $18,750 city; $20,125 total | $62,500 city; $65,250 total |
| Piedmont | $9,750 city; $10,575 total | $16,250 city; $17,625 total | $32,500 city; $35,250 total |
| Alameda | $9,000 city; $9,825 total | $15,000 city; $16,375 total | $30,000 city; $32,750 total |
| San Leandro | $8,250 city; $9,075 total | $13,750 city; $15,125 total | $27,500 city; $30,250 total |
| Hayward | $6,375 city; $7,200 total | $10,625 city; $12,000 total | $21,250 city; $24,000 total |
| Richmond | $5,250 city; $6,075 total | $15,625 city; $17,000 total | $31,250 city; $34,000 total |
| El Cerrito | $9,000 city; $9,825 total | $15,000 city; $16,375 total | $30,000 city; $32,750 total |
If the parties split the city tax evenly, a $1,250,000 Oakland sale works out to $9,375 each for the city tax, with the seller also paying the $1,375 county tax by custom. For the full list of closing costs and who usually pays each, see who pays closing costs in California.
Price thresholds where the tax jumps
Because a tiered rate applies to the whole price once a sale crosses a bracket, a small change in price can mean a large change in tax. Using the whole-price method from the Recorder’s table:
- Berkeley at $1,700,000: $15.00 per $1,000 gives $25,500 in city tax. At $1,700,500, the $25.00 rate gives $42,512.50, about $17,000 more for $500 more in price.
- Oakland at $2,000,000: $30,000 at $15.00. One bracket up, at $17.50, a $2,000,500 sale owes $35,008.75.
- Emeryville at $1,000,000 and $2,000,000: the rate steps from $12.00 to $15.00, then to $25.00.
- Richmond at $1,000,000: a $999,999 sale owes 0.7%, about $7,000; a $1,000,000 sale owes 1.25%, or $12,500.
Sellers pricing near a threshold, and buyers writing offers near one, should ask escrow to run both numbers before the price is set. A credit or a price change of a few hundred dollars can move a deal across a bracket in either direction.
Who pays: custom, contract and the city’s view
No statute assigns the tax to the buyer or the seller; the purchase agreement does. Ticor Title’s 2026 guide lists the county tax as a seller cost in both Alameda and Contra Costa counties and places every East Bay city tax under a “split, buyer/seller” heading. The same guide lists escrow fees and the owner’s title policy as buyer costs in both counties.
In Diamond’s North Bay markets the seller customarily pays the transfer tax, but it is negotiable and local custom varies. In the East Bay the split is common enough that the contract should say exactly how each tax is divided, including any rounding.
Whatever the contract says, the City of Oakland states that the seller and buyer are jointly and severally liable for its tax, and that the tax is due when the deed records. In practice escrow collects it at closing; the point is that an unpaid tax isn’t only the other party’s problem. Ticor’s guide also says city tax is rounded up to the nearest $1,000, while the Recorder describes rounding to $500, so let escrow confirm the rounding used on your deed.
Rebates and reductions in Oakland and Berkeley
Oakland: first-time homebuyers
Oakland’s transfer tax page lists a reduced rate for low- and moderate-income first-time homebuyers, after a 0.5-percentage-point discount: 0.50% at $300,000 or less, and 1.00% from $300,001 to $2,000,000. Above $2,000,000 the table shows no reduced rate (“n/a”), so the regular 1.75% and 2.50% rates apply.
On a $750,000 purchase that is $7,500 instead of $11,250. The page doesn’t state the income limits, so ask the city’s Finance Department before you count on it.
SPUR’s 2018 voter guide describes a second part of Measure X: low- and moderate-income first-time homebuyers who complete a seismic retrofit, a solar energy system or both could reduce their tax by the cost of that work, up to one-third of the tax. Oakland’s current transfer tax page does not describe this program, so confirm with the city how to apply.
Separately, Oakland accepts refund requests for tax a taxpayer believes was paid in error, filed within three years of payment with proof of payment and a copy of the deed (Oakland Municipal Code 4.20.180). The city lists (510) 238-7909 for questions.
Berkeley: seismic and wildfire rebates
Berkeley rebates up to one-third of its base 1.5% transfer tax for qualifying seismic work on residential buildings and on mixed-use buildings with at least two residential units. The rebate does not apply to the enhanced 1% tax. Eligible work includes foundation bolting, shear walls, foundation repair or replacement, chimney bracing or removal, water heater anchoring and cripple-wall bracing, done on or after October 17, 1989.
The work must be finished before the sale or within a year after it; a buyer can ask Finance in writing, within that year, for an extension of up to one more year for good cause. Berkeley asks owners to contact Building & Safety before starting, to pull a separate permit that names “seismic safety work for transfer tax reduction,” and to apply with receipts after the final inspection. On a $1,250,000 Berkeley sale, the base tax is $18,750, so the rebate could be as much as $6,250 if enough qualifying work is done.
Berkeley has also moved to add wildfire home-hardening work. Ordinance No. 7,989-N.S., which the City Council passed to print on October 28, 2025, amends Berkeley Municipal Code 7.52.060 to rebate up to one-third of the tax for hardening work on homes in High or Very High Fire Hazard Severity Zones with a sale price under $3,000,000.
The work can be completed up to five years before the deed records or up to a year after, and the seismic and wildfire rebates together are capped at one-third of the base 1.5% tax. Confirm the ordinance’s final adoption with the city before you plan around it.
Exemptions and transfers that aren’t sales
The Recorder links a list of transfers exempt under the Revenue and Taxation Code, such as many deeds securing loans and certain transfers between spouses in a divorce. City taxes are set by city ordinance, though, and can treat a transfer differently from the county. Oakland’s page, for example, says only that there are “some exceptions as provided in the municipal code.” Before recording a gift, a trust transfer, an entity change or a transfer to a lender, have escrow or an attorney check both the county exemption and the city ordinance.
This is general information, not legal or tax advice; talk to a California real estate attorney or tax adviser about your situation.
Questions people ask
What is the transfer tax in Alameda County?
The county tax is $0.55 per $500 of value, or $1.10 per $1,000, excluding loans that stay on the property. Eight cities add their own tax on the full value, from Hayward’s $8.50 per $1,000 to $25.00 per $1,000 at the top tiers in Oakland, Berkeley and Emeryville.
How much is the Oakland transfer tax?
$10.00 per $1,000 at $300,000 and less, $15.00 from $300,001 to $2,000,000, $17.50 from $2,000,001 to $5,000,000 and $25.00 above $5,000,000, plus the county’s $1.10. On a $1,250,000 sale that is $18,750 in city tax and $20,125 in total.
Who pays transfer tax in Oakland?
By East Bay custom the seller pays the county tax and the buyer and seller split the city tax, but the purchase agreement controls. The City of Oakland treats both parties as jointly and severally liable.
What is the Berkeley transfer tax?
$15.00 per $1,000 at $1,700,000 and less and $25.00 per $1,000 above that, according to the Alameda County Recorder’s current table, plus the county tax. Up to one-third of the base 1.5% can be rebated for qualifying seismic work.
Which Alameda County cities have no city transfer tax?
Dublin, Fremont, Livermore, Newark, Pleasanton and Union City are not on the Recorder’s city table, and neither are unincorporated areas such as Castro Valley and San Lorenzo, so only the county tax applies there.
Does Contra Costa County have city transfer taxes?
Yes, in two cities. Ticor Title’s 2026 guide lists Richmond at 0.7% to 3% of the price, depending on the bracket, and El Cerrito at $12.00 per $1,000. Elsewhere only the county’s $1.10 per $1,000 applies.
Can a loan the buyer assumes reduce the city tax?
Not in the Alameda County cities on the Recorder’s table, which tax the full value. The county tax does exclude a loan that remains on the property.
Is there a transfer tax calculator for Alameda County?
Multiply the price in thousands by $1.10 for the county tax, then by the city’s rate for that price bracket if the property is inside a taxing city, and add the two. Escrow’s figure from the recorded deed is the one that counts.
If you’re selling in the East Bay and want a net estimate that uses the right city rate and split for your address, see our Alameda County home selling services; we’ll run the transfer tax at your likely price and at any threshold nearby.
Sources & notes
- Alameda County Clerk-Recorder: Real property transfer taxes (city table)
- City of Oakland: Real Estate Transfer Tax
- City of Oakland: Real Property Transfer Tax refund request form (rev. Aug. 2026)
- SPUR: Oakland Measure X, tiered transfer tax (November 2018 voter guide)
- City of Berkeley: Transfer tax rebates for seismic work
- City of Berkeley: Ordinance No. 7,989-N.S., wildfire home-hardening transfer tax rebate (Council item, Nov. 18, 2025)
- Ticor Title: 2026 California Customary Practices Guide
Last reviewed October 2026 by Matthew Martinez.
